COVID-19 Support Schemes Preliminary Statistics - Employment Wage Subsidy Scheme EWSS COVID Restrictions Support Scheme CRSS as at 1 July ...

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COVID-19 Support Schemes Preliminary Statistics - Employment Wage Subsidy Scheme EWSS COVID Restrictions Support Scheme CRSS as at 1 July ...
COVID-19 Support Schemes
Employment Wage Subsidy Scheme (EWSS)
COVID Restrictions Support Scheme (CRSS)

            Preliminary Statistics
               (as at 1 July 2021)

These statistics are provisional and will be revised
COVID-19 Support Scheme Statistics

                           Employment Wage Subsidy Scheme (EWSS)

The EWSS is an economy-wide enterprise support. The Scheme provides a subsidy to qualif ying
employers based on the numbers of eligible employees on the employer’s payroll. EWSS replaced the
Temporary Wage Subsidy Scheme (TWSS) f rom 1 September 2020 and was expected to continue until
31 March 2021 (both Schemes ran in parallel f rom 1 July 2020 until the TWSS ceased at the end of
August 2020). On 23 February 2021 it was announced that the EWSS would be extended to 30 June
2021 and on 1 June the Scheme was further extended to 31 December 2021. The TWSS and the EWSS
are operated by Revenue through the payroll system.

There are 48,800 employers currently registered with Revenue for EWSS (including 1,600 re-
registrations). This excludes 5,500 employers who were previously registered.

On 21 October 2020, Revenue advised of changes to the EWSS, involving a new payment schedule and
ref lecting a Government decision to revise the rates of subsidy payable under the EWSS.

The revised Scheme operates in respect of payroll submissions with pay dates on or af ter 20 October
2020. October EWSS payments were paid starting 5 November 2020. The f irst EWSS payments in
respect of November payrolls were paid f rom 10 November. Thereafter, subsequent payments are
being paid f ollowing the receipt of a payroll submission containing an EWSS claim. This means EWSS is
now paid on a similar basis to the TWSS, providing a signif icant positive cashflow boost for businesses.

                              EWSS Table 1: Payments Processed by Revenue

     Claim Month             EWSS Payments            PRSI Forgone**               Employers               Employees
   July/August 2020*              €33.6m                    €7.1m                     6,400                   31,600
   September 2020                 €257.5m                  €61.3m                    33,900                  345,100
     October 2020                 €357.4m                  €65.2m                    36,000                  344,100
    November 2020                 €337.9m                  €52.1m                    31,200                  269,400
    December 2020                 €409.6m                  €62.7m                    32,900                  319,300
     January 2021                 €400.8m                  €61.3m                    37,000                  347,000
    February 2021                 €384.8m                  €59.4m                    36,100                  306,900
      March 2021                  €395.1m                  €61.3m                    35,900                  304,700
         April 2021               €411.2m                  €63.6m                    34,900                  299,100
         May 2021                 €364.8m                  €55.9m                    35,100                  302,500
         June 2021                €385.3m                  €58.3m                    31,900                  328,800
     July (to date)               €18.5m                    €2.8m                     3,900                   50,900
     All Months                  €3,757m                   €611m                     50,300                  600,400

   *EWSS claims for July/August 2020 in respect of newly or seasonally hired employees who were ineligible for the TWSS;
              **Employer PRSI forgone due to the reduced rate of PRSI on wages paid which are eligible for EWSS .

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COVID-19 Support Scheme Statistics

                          COVID Restrictions Support Scheme (CRSS)

The CRSS is aimed at businesses that are impacted by COVID-19 restrictions. Under the CRSS, a
qualif ying person who carries on a business activity that is impacted by COVID-19 related restrictions,
such that the business is required to prohibit or considerably restrict customers f rom accessing its
premises, can make a claim to Revenue f or a payment, subject to a maximum of €5,000, f or each
week that it is af fected by the restrictions. Payment will be made generally within 3 days of the
submission of a qualif ying claim.

Registration f or the Scheme is available to eligible businesses, or the tax agent acting on their behalf ,
via the e-Registration f acility in ROS. There are currently 22,800 businesses with 26,800
premises registered for CRSS with Revenue. This includes those at applicant stage.

On 4 December 2020, Government announced an additional CRSS payment f or businesses unable to
reopen during the Christmas and New Year period. The additional support was available f or the weeks
beginning 21 December 2020, 28 December 2020 and 4 January 2021, and provided double the
amount of the weekly CRSS support payment, subject to the statutory maximum payment of €5,000
per week. On 23 February 2021 it was announced that the CRSS would be extended to 30 June 2021.
Revenue confirmed that f rom 10 May 2021 eligible businesses resuming trading activities can claim a
‘Restart Week’ payment (in ef fect double the normal weekly CRSS payment rate) f or a period of two
weeks. A f urther extension and enhancement of the CRSS was announced on 1 June 2021 to provide
additional support to businesses upon reopening and to give certainty to businesses still directly
af fected by public health restrictions. Eligible businesses resuming trading activities f rom 2 June can
claim an enhanced restart payment to assist them with the additional costs of reopening. This provides
a single payment in respect of a 3-week period, with the weekly entitlement calculated at double the
normal weekly CRSS rate. The maximum amount that may be claimed in respect of each of the weeks
covered has been increased f rom €5,000 to €10,000 (total maximum payment is €30,000). On 29 June
it was conf irmed that f or the weeks commencing 5 July and 12 July, the rate of CRSS will be doubled
f or eligible businesses (up to the weekly maximum payment of €5,000).

                                 CRSS Table 1: Payment Claims by Period

                 Claim Week Start Date*                      Claimed Amount                Premises Claiming
                    Up to 21 December                             €155.5m                         19,800
          21 December / 28 December / 4 January                   €101.3m                         19,200
                    11 January to 3 May                           €294.4m                         24,100
                     10 May to 24 May                             €43.5m                         15,600**
                   From 31 May onward                             €41.7m                         7,600***
                    All Claim Periods                             €636m                          25,400

Payments are 85% to Corporation Tax registered businesses and 15% Income Tax to registered businesses; *A claim period can
  be up to a maximum of 3 weeks; **7,500 of these premises have claimed for ‘Restart Week’ payments; ***3,900 of these
                                  premises have claimed for enhanced restart payments;
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COVID-19 Support Scheme Statistics

                        CRSS Table 2: Payments Processed by Week

                        Payment Amount
   Week Commencing
                           Processed                                       Paym ent Amount Processed (€m)
         16 November        €23.5m
         23 November        €35.2m                                    €0        €10      €20       €30      €40
         30 November        €28.7m                   16 November
         7 December         €17.0m                   23 November
         14 December        €16.3m                   30 November
         21 December        €16.1m                     7 December
         28 December        €9.0m                    14 December
                                                     21 December
          4 January         €37.0m
                                                     28 December
         11 January         €22.9m
                                                         4 January
         18 January         €22.2m
                                                        11 January
         25 January         €22.0m
                                                        18 January
          1 February        €21.2m                      25 January
          8 February        €21.5m                      1 February
         15 February        €19.8m                      8 February
         22 February        €20.3m                     15 February
          1 March           €21.2m                     22 February
          8 March           €19.8m                         1 March
                                                           8 March
          15 March          €15.7m
                                                          15 March
          22 March          €19.9m
                                                          22 March
          29 March          €16.1m
                                                          29 March
           5 April          €20.0m
                                                            5 April
          12 April          €20.3m                         12 April
          19 April          €17.5m                         19 April
          26 April          €17.7m                         26 April
           3 May            €15.9m                           3 May
           10 May           €18.8m                          10 May
           17 May           €19.4m                          17 May
                                                            24 May
           24 May           €15.4m
                                                           31 May
           31 May           €14.1m
                                                             7 Jun
            7 Jun           €10.7m
                                                            14 Jun
           14 Jun           €13.6m
                                                            21 Jun
           21 Jun           €10.5m
                                                   28 Jun (to date)
     28 Jun (to date)       €7.5m
         All Weeks          €627m

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COVID-19 Support Scheme Statistics

                                              CRSS Table 3: Average Weekly Payments by Sector and by County

                                  Average Weekly Payment per Premises                           Share of
                                           11 Jan   10 May    From 31                          Premises
         Sector           Up to    21 Dec                                          All
                                            to 3     to 24      May                            with Max
                         21 Dec   to 4 Jan                                       Periods
                                            May      May       onward                          Payment*

     Bar (Serving
                         €1,666    €2,401      €1,621     €1,722      €3,512     €1,826           32%
        Food)

    Bar (Wet Pub)         €565      €876        €542       €564        €889       €601            6%

   Café, Restaurant      €1,124    €1,519      €1,074     €1,225      €1,796     €1,189           11%
                                                                                                              €968

      Hotels &
   Accommodation         €1,658    €2,054      €1,730     €1,747      €4,554     €1,848           32%
     (B&Bs etc)
                                                                                                                     €1,505

         Other           €1,072    €1,141       €974      €1,725      €1,502     €1,062           11%

   Personal Services
    (Hairdressers,        €259      €383        €235       €791        €532       €288            2%
   Beauticians, etc)
    Retail Specialist
    Store (Clothes,       €911     €1,164       €950      €2,236      €2,019     €1,039           14%
   Toys, Florist, etc)

      All Sectors        €900      €1,103      €851       €1,255     €2,014       €955           12%

  *CRSS is subject to a weekly maximum payment of €5,000 with exception of restart periods, share reflects
             the number of premises having received a payment of €5,000 or more at any time.

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COVID-19 Support Scheme Statistics

                                        Further Information

Inf ormation on the operation of TWSS, EWSS and CRSS are available on www.revenue.ie.

Queries of a statistical nature in relation to the Schemes can be sent to statistics@revenue.ie. Media
queries should be directed to revpress@revenue.ie in the f irst instance.

Weekly statistics updates on COVID-19 support schemes are available here.

Revenue published weekly statistics on TWSS employers and employees f or the duration of the Scheme
as well as a comprehensive statistical overview of the TWSS now that payslips f or the relevant period
are f inalised (here, excel version here). The Central Statistics Office (CSO) also published inf ormation
on TWSS recipients by age, gender, location and sector (here).

The CSO is publishing monthly estimates of the number of persons being directly supported by the
EWSS, included in the Live Register release (here).

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